Hikmah, Naili Noor (2012) Pengaruh Pergantian Manajemen, Opini Audit, Financial Distress, Perubahan Persentase Roa, Ukuran Kap, Ukuran Klien, Dan Fee Audit Terhadap Auditor Switching. Other thesis, STIE Bank BPD Jateng.
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A.12.12. NAILI NOOR HIKMAH - 1A 081232.pdf Download (2MB) |
Abstract
This research was conducted to determine the effect of management changes, audit opinion, financial distress, the percentage change in ROA, Firm size, the size of the client, and the audit fee to the auditor switching. This study uses secondary data from financial statements and independent auditors' report, published through the Internet is through the official website of the Indonesia Stock Exchange www.idx.co.id. The sample is all firms listed on the Stock Exchange in 2008-2010. Sampling technique used here was purposive sampling and obtained a sample of 129 sampled in the study. Testing hypotheses using logistic regression. The test results show that the variables Firm size and audit fees significantly affect the auditor switching, while the change of management, audit opinion, financial distress, the percentagechange in ROA, client size does not significantly affect the auditor switchresearchers suggest for future research to consider the study variables that affect the auditor switching.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | auditor switching, change management, audit opinion, financial distress, the percentage change in ROA, Firm size, client size and audit fees. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 19 Feb 2024 05:41 |
| Last Modified: | 19 Feb 2024 05:41 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1639 |
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